Does this prove David Vizard's 128 lsa formula ?

Displacement / 8 / valve size x .91 then minus that answer from 128

340/8/2.02x.91 = 19.14, 128 - 19.14= 108.85 lsa for a 10.5:1 340 engine for every point of cr different add or subtract .75 lsa so for 9.5:1 340 108.1 lsa or 108
Does the 8 represent number of cylinders?